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Carbon footprinting:
Carbon Reporting Tool for Chinese SME
Companies: User Guide
Introduction
We have developed a tool that is designed for Chinese SME’s to collect data that
will allow them to calculate, manage and report the carbon footprints of their
businesses.
This document is a step-by-step guide to entering your data into the Carbon
Reporting Tool. The numbering system used in this document corresponds to the
different work sheets in the tool and are written in both English and Chinese.
A supplementary document has also been produced, called ‘Carbon Footprinting: An
overview for Chinese SME’s’ that provides further information on the methodology
that is used within the tool to calculate carbon footprints.
1
Overview of the Tool
The Carbon Reporting Tool is designed to be an easy and quick way of entering all
the information you need to calculate your company’s carbon footprint, which can
then be used to communicate externally in a variety of ways. The tool is built using
Microsoft Excel 2003. The tool consists of:
A series of different work sheets, in which you can enter different types of
information
Two final work sheets, that show the results of the carbon footprint broken down
in a variety of ways
You can navigate between the different sheets by clicking on the tabs at the bottom
of the tool.
The tool consists of the following work sheets:
Data Input Sheets
1. Title Sheet
2. On-site Fuel Use
3. Fugitive Emissions
4. Purchased Energy
5. Material Inputs
6. Inbound Logistics
7. Outbound Logistics
8. Business Travel
9. Employee Commuting
10.Waste and Water
11.Customer Apportionment
12.Product Apportionment
Results Sheets
13. Results
14. Results – Percentage Split
2
Data Required Using the Tool
Before you complete the tool, you will need to collect some information relating to
your company, including energy consumption, transport, and materials used. You
might find this information in a variety of sources, such as:
Energy bills
Invoices for purchased fuel
Purchasing records
Supplier invoices, including materials and logistics providers
Documentation from waste contractors
Entering Data into the Tool
Once you have identified and collected the necessary information, the next stage is
to enter this data into the tool. Detailed step-by step instructions are given below
on how to enter this information into each input sheet of the tool. Enter data in the
tool where necessary and leave blank when it is not applicable to your company.
There are also instructions in the tool itself – simply click on the ‘C’ icon for
instructions in Chinese and the ‘E’ icon for instructions in English.
3
Using the Carbon Reporting Tool
The following section provides guidance on how to use the tool and input
information.
Open the Excel document called ‘Carbon Reporting Tool for Chinese SME’s’.
The first worksheet is called ‘1. Title Sheet’.
1. Title Sheet
This sheet is where you enter the details for your company. In addition, it is
important to define the ‘consolidation approach’ that you are taking to calculate
your company’s carbon footprint, which sets the boundary of your organisation.
For this, you have three choices:
Operational control
Financial control
Equity share
Use ‘operational control’ if you are defining the boundary of your company as
everything over which that your company has the full authority to implement new
operating policies (e.g. in this case, vehicles you lease but operate would be
included in boundary).
Use ‘financial control’ if you are defining the boundary of your company as
everything from which it gains the majority of financial benefits (e.g. in this case,
vehicles you lease but operate (i.e. gain financial benefit from) would be included in
boundary).
Use ‘equity share’ if you are defining the boundary of your company as everything
that it wholly or partly owns (e.g. in this case, vehicles you lease but operate would
be excluded in boundary).
As a default, the tool is set to ‘operational control’. If you need more information,
see Chapter 3 and 4 (p16-33) of the Greenhouse Gas Protocol ‘Corporate Standard’
published by the World Resources Institute (WRI) and the World Business Council
for Sustainable Development (WBCSD)
http://www.ghgprotocol.org/standards/corporate-standard.
4
Please note that if the ‘consolidation approach’ box is blank, then the tool
will not produce any results.
1.1 Data Required
Company name
Start date and end date of the time period for which you have collected your
data. The reporting period needs to have a 12 month duration
It is very important that all data entered into the tool corresponds with the 12
month period that you have selected.
1.2 How to Enter Data
Enter your company name (1)
Enter your name, as the person entering data in the Carbon Reporting Tool (2)
Enter the start date for the reporting period (3)
Enter the end date for the reporting period (4)
Enter the consolidation approach used – equity share/ financial control/
operational control (5)
标题页Title Page
C 公司名称
E Company Name
报告者姓名
Reporter Name
报告起始日期
Reporting period start date:
报告结束日期
Reporting period end date:
C 合并方法
E Consolidation Approach
使用者可以点击help键得到更多的说明
The user can click on the help boxes for additional instructions to appear
Operational Control 运营控制
1
2
3
4
5
5
2 On-site Fuel Use
This sheet is where you enter information for fuel that is used on-site, such as for
heating or manufacturing, or transport on-site, such as forklift trucks.
2.1 Data Required
Total quantity of each type of fuel used, per year, for use on-site
Total quantity of each type of fuel used, per year, for transport on-site
Details of whether on-site vehicles are owned by the company or leased
Details of whether on-site vehicles are operated by the company or a third party
When collecting data for your site, that the data matches the boundary of your
organisation as defined in Section 1.
2.2 How to Enter Data
The worksheet is divided into 2: On-Site Combustion (burning fuel for heating for
example or using fuel to run machinery) and On-Site Vehicles (forklift trucks for
example).
On the left-hand side of the work sheet, enter the quantities of fuel used
Select the name of each fuel used and units of measurement by selecting from
the drop-down menu (1)
Enter the quantity of each type of fuel used per year (2)
6
Repeat this on the right-hand side of the worksheet for any fuels that are used for
vehicles used on the site
Select the name of each type of fuel used and units of measurement by
selecting from the drop-down menu (3)
Select the vehicle ownership and control by selecting from the drop down menu
(4)
Enter the quantity of each type of fuel used per year (5)
现场燃烧On-Site Combustion
C 燃料和单位 年消耗量
E Fuel & Units Quantity per year
现场车辆On-Site Vehicles
C 燃料和单位 车辆所有权和控制权 年消耗量
E Fuel & Units Vehicle Ownership and Control Quantity per year
1 2
3 4 5
7
3 Fugitive Emissions
This sheet is where you enter any fugitive emissions from your site, which are any
greenhouse gases that are released directly into the atmosphere.
There are two types of fugitive emissions – process emissions and refrigerant
losses. Process emissions are gases that are released directly into the atmosphere
from on-site processes (e.g. cement production). Refrigerant losses are gases that
leak from refrigeration equipment (such as fridges and air conditioning units) and
this can be captured by entering some overall information about how you manage
your company’s refrigerant gases.
The worksheet shows that these 2 types of fugitive emission sources are entered
into 2 separate tables.
The list below shows the list of fugitive gases. If you do not have this data
available, this is not a problem - please just leave it blank.
Carbon dioxide
Carbon tetrachloride CFC-11
CFC-113 CFC-114 CFC-115
CFC-12 CFC-13
Dimethylether Halon-1211 Halon-1301
Halon-2402 HCFC-123
HCFC-124 HCFC-141b HCFC-142b
HCFC-22 HCFC-225ca
HCFC-225cb HCFE-235da2 HFC-125
HFC-134a HFC-143a
HFC-152a
HFC-227ea HFC-23
HFC-236fa HFC-245fa HFC-32
HFC-365mfc HFC-43-10mee
HFE-125 HFE-134 HFE-143a
HFE-236ca12 (HG-10)
HFE-245cb2 HFE-245fa2 HFE-254cb2
HFE-338pcc13 (HG-01)
HFE-347mcc3 HFE-347pcf2 HFE-356pcc3
HFE-43-10-pccc124 (H-Galden 1040x)
HFE-449sl (HFE-
7100) HFE-569sf2 (HFE-
7200) Methane Methyl chloride
Methyl chloroform Methylene chloride
Metyl bromide Nitrogen trifluoride Nitrous oxide
PFC-116 PFC-14
PFC-218 PFC-3-1-10 PFC-318
PFC-4-1-12 PFC-5-1-14
PFC-9-1-18 PFPMIE Sulfur hexafluoride
Trifluoromethyl sulfur pentafluoride
3.1
8
3.2 Data Required
Total quantity of each type of fugitive greenhouse gas emitted from on-site
processes per year
The name of each type of refrigerant gas used on-site
For each refrigerant gas:
o The total quantity in stock on your site at the start of the reporting period
o The total quantity in stock on your site at the end of the reporting period
o The total quantity purchased during the reporting period
o The total quantity that was used to fill new refrigeration equipment
o The total quantity that was sold or sent off-site for recovery
3.3 How to Enter Data
In the first table, enter the quantities of each type of gas emitted per year as
follows:
Select the name of each type of gas emitted by selecting from the drop-down
menu (1)
Enter the quantity of gas emitted in kg (2)
过程排放Process Emissions
C 气体年排放量(千克)
E GasQuantity per year (kg)
1 2
9
In the second table, enter the information relating to refrigerant gases as follows:
Enter the name of each type of refrigerant gas used on-site (3)
For each refrigerant gas:
o Enter the total quantity in stock on your site at the start of the reporting
period (4)
o Enter the total quantity in stock on your site at the end of the reporting
period (5)
o Enter the total quantity purchased during the reporting period (6)
o Enter the total quantity that was used to fill new refrigeration equipment
(7)
o Enter the total quantity that was sold or sent off-site for recovery (8)
制冷剂损耗Refrigerant Losses
C 制冷剂 1 制冷剂 2 制冷剂 3
E Refrigerant 1Refrigerant 2Refrigerant 3
制冷剂名称
Refrigerant name
报告起始期制冷剂存量(千克)
Refrigerant stock at start of reporting period (kg)
报告结束期制冷剂存量(千克)
Refrigerant stock at end of reporting period (kg)
报告期内所购买的制冷剂量(千克)
Refrigerant purchased during reporting period (kg)
新设备所填充的制冷剂量(千克)
Amount of refrigerant to fill new equipment (kg)
销售或送往厂区外用于回收利用的制冷剂量(千克)
Refrigerant sold or sent off-site for recovery (kg)
制冷剂排放总量(千克)
Total refrigerant emissions (kg)00 0
3
4
5
6
7
8
10
4 Purchased Energy
This work sheet is where you enter energy used on your site that you buy in the
form of electricity, heat, steam or cooling. Please note that other fuels that are
used on-site for processes (manufacturing) or transport needs to be entered on a
different work sheet, which is called ‘2. On-site fuel-use’.
4.1 Data Required
Total energy bought per year, in the form of electricity, heat, steam or cooling in
Megawatt-hours
Technologies used for the transfer of any heat, steam and cooling purchased for
your site
4.2 How to Enter Data
Enter the total on-site electricity consumption per year (1) and select the region
in which your site is located (2) using the drop down
Enter the total quantity of heat purchased per year (3) and select from the drop-
down menu the type of technology used and region (4)
Enter the quantity of steam purchased per year (5) and select from the drop-
down menu the type of technology used and region (6)
Enter the quantity of cooling purchased per year (7) and select the type of
technology and region from the drop-down menu (8)
能源购买Purchased Energy
C 电力
E ELECTRICITY
年消耗量(MWh) 国家
Quantity per year (MWh) Region
C 热力
E Heat
年消耗量(MWh) 技术和地区
Quantity per year (MWh) Technology & Region
1 2 3 4
11
5 Material Inputs
This sheet is where you enter details of any materials you use for the manufacture
of products on-site.
1. Ideally you would provide the quantities for each material used (kg of steel,
plastic or cotton for example).
2. If you do not know the quantities for materials used, please provide the financial
values (amount spent) to purchase that material.
The worksheet is divided into 2 to allow for this approach.
If you have data in both quantities and financial spend, simply enter the data for
each type of material in the relevant section of the sheet, but provide quantity data
as a preference over financial data. Please make sure that each material is only
included in one table and not both, to avoid double-counting.
5.1 Data Required
Total quantity used or financial spend on each material used for on-site
manufacturing per year, including water if relevant (quantity preferable)
C 蒸汽
E Steam
年消耗量(MWh) 技术和地区
Quantity per year (MWh) Technology & Region
C 冷力
E Cooling
年消耗量(MWh) 技术和地区
Quantity per year (MWh) Technology & Region
5 6 7 8
12
5.2 How to Enter Data
Under ‘Material Inputs – Quantity’ on the left-hand side of the work sheet, enter
information for materials used on-site for which you have data on the quantity
used.
Enter a material name to describe each material used (1) For example, you
could type ‘Product packaging’.
Select the material type and unit of measurement for each material used by
selecting from the drop-down menu (2). For example, you could select
‘Polyethylene (kg)’ for the material for product packaging.
Enter the quantity of each type of material used per year (3)
As you enter data in these two material input tables, the tool will calculate the
contribution of each line as percentage of the total carbon emissions from materials
associated with your company. These percentages will appear in the final column on
the right hand side of each table as shown below (4).
Under ‘Material Inputs – Financial Approximation’ on the right hand side of the
sheet, enter information for materials used on-site for which you have financial
spend data.
Enter a material name to describe each material used (5)
Select the ‘Financial Category’ for each material used by selecting from the
drop-down menu (6)
原材料投入—数量Material inputs - Quantity
C 产品描述 材料类型和计量单位 年消耗量材料引起排放的百分比
E Description Material & Unit of MeasurementQuantity per year
Percentage of material emissions
1 2 3 4
13
Enter the financial spend per year on each type of material used (7)
As you enter data in these two material input tables, the tool will calculate the
contribution of each line as percentage of the total carbon emissions from materials
associated with your company. These percentages will appear in the final column on
the right hand side of each table as shown below (8).
原材料投入—财务估算Material inputs - Financial Approximation
C 产品描述 财务分类年价值(人民币)
材料引起排放的百分比
E DescriptionFinancial Category
Value per year (RMB)
Percentage of material emissions
5 6 7 8
14
6 Inbound Logistics
This sheet is where you enter details for the transport used to bring materials to
your site, which are then used for manufacturing. This can be done in 1 of 2 ways;
either using the amount of fuel used or the distance travelled. Ideally you would
provide the total fuel used per year for each logistics provider. If fuel data is not
available, which is likely, please enter the total distance travelled for the provider.
The worksheet is separated into 2 for both approaches.
Logistics inputs - by quantity of fuel (on the left hand side)
Logistics inputs - by distance transported (on the right hand side)
If you have a mixture of data in fuel use and distance , simply enter the data for
each logistics provider in the relevant section of the sheet, but please make sure
that each transport stage is only included in one table to avoid double-counting.
6.1 Data Required
For each of your logistics suppliers, either the total fuel used or distance travelled,
for each type of fuel or mode of transport (Fuel preferable).
6.2 How to Enter Data
Complete the ‘Logistics inputs - by quantity of fuel’ table as follows:
Enter the name of each logistics provider (1)
Under ‘vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (2)
入场物流--基于燃料数量 入场物流--基于运输距离Inbound Logistics - by quantity of fuel Inbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
Logistics inputs –
by quantity of fuel
Logistics inputs –
by distance transported
15
Select the type of fuel and units used from the drop-down menu (3)
Enter the quantity of each type of fuel used (4)
Complete the ‘Logistics inputs - by distance transported’ table as follows:
Enter the name of each logistics provider (5)
Under ‘vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (6)
Select the mode of transport from the drop-down menu (7)
Enter the distance travelled in tonne km (8). This is the mass transported
multiplied by the distance travelled (e.g. 2 tonne-km could represent
transporting 1 tonne a distance of 2km, or 2 tonnes a distance of 1km).
入场物流--基于燃料数量 入场物流--基于运输距离Inbound Logistics - by quantity of fuel Inbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
入场物流--基于燃料数量 入场物流--基于运输距离Inbound Logistics - by quantity of fuel Inbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
1 2 3 4
5 6 7 8
16
7 Outbound Logistics
This sheet is where you enter details for the transport used to transport finished
goods from your site. As for inbound logistics, this can be done in 1 of 2 ways;
either using the amount of fuel used or the distance travelled. Ideally you would
provide the total fuel used per year for each logistics provider. If fuel data is not
available, which is likely, please enter the total distance travelled for the provider.
The worksheet is separated into 2 for both approaches.
Logistics outputs - by quantity of fuel (on the left hand side)
Logistics outputs - by distance transported (on the right hand side)
If you have a mixture of data in fuel use and distance , simply enter the data for
each logistics provider in the relevant section of the sheet, but please make sure
that each transport stage is only included in one table to avoid double-counting.
7.1 Data Required
For each of your logistics suppliers, either the total fuel used or distance travelled,
for each type of fuel or mode of transport (Fuel preferable).
7.2 How to Enter Data
Complete the ‘Logistics outputs - by quantity of fuel’ table as follows:
Enter the name of each logistics provider (1)
出场物流--基于燃料数量 出场物流--基于运输距离Outbound Logistics - by quantity of fuel Outbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
Logistics outputs –
by quantity of fuel
Logistics outputs –
by distance transported
17
Under ‘Vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (2)
Select the type of fuel and units used from the drop-down menu (3)
Enter the quantity of each type of fuel used (4)
Complete the ‘Logistics outputs - by distance transported’ table as follows:
Enter the name of each logistics provider (5)
Under ‘Vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (6)
Select the mode of transport from the drop-down menu (7)
Enter the distance travelled in tonne km (8). This is the mass transported
multiplied by the distance travelled (e.g. 2 tonne-km could represent
transporting 1 tonne a distance of 2km, or 2 tonnes a distance of 1km).
出场物流--基于燃料数量 出场物流--基于运输距离Outbound Logistics - by quantity of fuel Outbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
出场物流--基于燃料数量 出场物流--基于运输距离Outbound Logistics - by quantity of fuel Outbound Logistics - by distance transported
C 物流承担方 运输工具所有权和控制权 燃料类型和单位 年消耗量 C 物流承担方 运输工具所有权和控制权 方式和描述 每年吨千米
E Logistics Provider Vehicle Ownership and Control Fuel & Units Quantity per year E Logistics Provider Vehicle Ownership and Control Mode & Description Tonne-km per year
1 2 3 4
5 6 7 8
18
8 Business Travel
This sheet is where you enter business travel by employees. Ideally you would
provide the total fuel used per year for each type of fuel.
If the transport uses public transport or the fuel use is not known, please enter
the distances travelled for each mode of transport
If you have a mixture of data in fuel use and distance, simply enter the data for
each type of travel in the relevant section of the sheet
If you have a mixture of data in fuel use and distance, simply enter the data for
each vehicle, group of vehicles or mode of transport in the relevant section of
the sheet, but please make sure that each transport stage is only included in
one table and not both, to avoid double-counting
8.1 Data Required
For each vehicle used for business travel, the total fuel used or distance
travelled, and whether the vehicle is owned or leased
For each mode of transport, the total distance travelled
8.2 How to Enter Data
On the left-hand side, enter the quantities of fuel used for employee business travel
Enter an name to describe the vehicle, or group of vehicles (1)
Under ‘Vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (2)
Select the type and unit of fuel used by that vehicle or group of vehicles (3)
Enter the total quantity of fuel used per year (4)
19
On the right-hand side, enter the distances travelled for employee business travel
Enter an name to describe the vehicle, group of vehicles or type of transport for
that line (5)
Under ‘Vehicle Ownership and Control’ select the option that represents whether
the vehicle is owned by your company or by third party and whether it is
operated by your company or a third party (6)
Select the mode of transport from the drop-down menu (7)
Enter the total distance travelled per year for that mode of transport in
passenger kilometers (8) This is the number of passengers multiplied by the
distance travelled (e.g. 2 passenger-km could represent transporting 1 person a
distance of 2km, or 2 people person a distance of 1km each).
差旅--基于燃料数量Business Travel - by quantity of fuel
C 描述 交通工具所有权和控制权 所用燃料类型 年消耗量
E Description Vehicle Ownership and Control Type of Fuel Used Quantity per year
差旅--基于距离Business travel - by distance
C 描述 交通工具所有权和控制权 方式和细节 每年人-千米
E Description Vehicle Ownership and Control Mode & Details Passenger-km per year
5 6 7 8
1 2 3 4
20
9 Employee commuting
This sheet is where you enter employees’ commuter travel from their homes to the
site at which they work.
9.1 Data Required
For each mode of transport, the total fuel used or distance travelled by your
employees per year
9.2 How to Enter Data
Enter the distances travelled for employee commuting as follows:
Enter a description of the mode of transport (1)
Select the mode of transport from the drop-down menu (2)
Enter the total number of kilometers travelled per year using that mode of
transport for all employees in passenger kilometers (3) This is the number of
passengers multiplied by the distance travelled (e.g. 2 passenger-km could
represent transporting 1 person a distance of 2km, or 2 people person a
distance of 1km each).
员工通勤--基于距离Employee commuting - by distance
C 描述 方式 每年人-千米
E Description Mode Passenger-km per year
1 2 3
21
10 Waste and water
This sheet is where you enter information relating to waste and waste water
created on-site.
10.1 Data Required
Information is required for the following types of waste if relevant:
Iron and steel
Aluminium
Other metals
Plastics
Glass
Paper and card
Wood
Food
Other agricultural/garden waste
Other non-biodegradable waste
Mixed waste
Waste water
For each type of waste, please indicate the total quantity of material (Kg) that is
recycled, sent to landfill, incinerated with energy recovery, incineration without
energy recovery, composted, or indicate if the waste treatment is unknown. For
water, the total quantity of waste water (litres) that is treated is required.
10.2 How to Enter Data
All the data entered in this section relates to total amount of waste created on-site
during the reporting period. In the table relating to waste:
Enter the mass of each type of material that is recycled (1)
Enter the mass of each type of material that is sent to landfill (2)
Enter the mass of each type of material that is incinerated with energy recovery
(3)
22
Enter the mass of each type of material that is incinerated without energy
recovery (4)
Enter the mass of each type of material that is composted (5)
Enter the mass of each type of material that is sent to the waste stream , but
how the waste is treated is unknown (6)
Enter the quantity of waste water (7) in litres
废弃物Waste
C 年消耗量(升)
E Quantity per year (l)
材料 回收 填埋 有能量回收焚烧 无能量回收焚烧 堆肥 其他 废水
Material Recycling LandfillIncineration with energy recovery
Incineration without energy
recovery
Composting Unknown Waste Water
钢铁
Iron and steel
铝
Aluminium
其他金属
Other metals
塑料
Plastics
玻璃
Glass
纸制品
Paper and Card
木材
Wood
食品
Food
其他农业、园艺废弃物
Other agricultural/garden waste
其他非生物可降解废弃物
Other non-biodegradable waste
混合废弃物
Mixed waste
年消耗量(千克)
Quantity per year (kg)
1 2 3 4 6
5
7
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11 Customer apportionment
This sheet is where you enter the details of your main business customers, and the
approximate percentage of your sales that go to each customer. This is to
understand the flow of carbon emissions through the supply chain.
11.1 Data Required
The approximate percentage of sales value that goes to your major (e.g. top 10)
customers.
11.2 How to Enter Data
Enter the name of each customer (1)
Enter the approximate percentage of sales that go to that customer (2)
Enter some text to explain the method used to apportion sales that go to each
customer (3). For example, this could be financial value of sales, number of
units sold, mass of products sold. For more guidance on this, please see
‘Chapter 8 – Allocation’ (p68-61) of the Greenhouse Gas Protocol Corporate
Value Chain (Scope 3) Accounting and Reporting Standard
http://www.ghgprotocol.org/standards/scope-3-standard.
客户分摊Customer Apportionment
C 客户名称 百分比 请在此处对采用的分配方法进行说明
ECustomer
Percent Allocation Please describe method used for allocation here
1 2
3
24
12 Product apportionment
This sheet is where you enter your main products, and the approximate percentage
of your sales that come from each product. This is to understand the flow of carbon
emissions through the supply chain.
12.1 Data Required
The approximate percentage of sales value that goes to your major products
(e.g. the top 10)
12.2 How to Enter Data
Enter the name of each product (1)
Enter the approximate percentage of sales that come from each product (2)
Enter some text to explain the method used to allocate sales that go to each
product (3). For example, this could be financial value of sales, number of units
sold, mass of products sold. For more guidance on this, please see ‘Chapter 8 –
Allocation’ (p58-61) of the Greenhouse Gas Protocol Corporate Value Chain
(Scope 3) Accounting and Reporting Standard
http://www.ghgprotocol.org/standards/scope-3-standard.
产品分摊Product Apportionment
C 产品 百分比 请在此处对采用的分配方法进行说明
EProduct/Product Category
Percent Allocation Please describe method used for allocation here
1 2
3
25
13 Results
This sheet shows the results of your carbon footprint broken down in a variety of
ways. The results are designed to be aligned with the requirements of the
Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG
Protocol Corporate Standard).
This standard states that a company’s carbon emissions should be divided into
three areas, or ‘scopes’ as follows:
Scope 1: These are direct emissions that occur from sources that are owned or
controlled by the company. For example, emissions from combustion in owned
boilers and vehicles and emissions from chemical production in owned process
equipment.
Scope 2: These are emissions from the generation of the electricity, steam,
heat or cooling consumed by the company.
Scope 3: These are emissions that are a consequence of the activities of the
company, but occur from sources not owned or controlled by the company.
Some examples of scope 3 activities are extraction and production of purchased
materials, business travel in leased vehicles, employee commuting and waste
disposal.
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In addition, the results are presented in a way that is consistent with the
requirements of the Carbon Disclosure Project (CDP). The tables and charts of
results are presented in the breakdowns shown in the table below, which also
shows which question from the CDP they refer to:
Results Breakdown Units of results CDP Question
Emissions breakdown by scope Metric tonnes CO2e 8.2a, 8.3a
Scope 1 breakdown by greenhouse gas Metric tonnes
CO2e, metric
tonnes
9.2c
Scope 1 breakdown by activity Metric tonnes CO2e 9.2d
Scope 2 breakdown by activity Metric tonnes CO2e 10.2c
Energy breakdown MWh 12.2
Scope 3 breakdown Metric tonnes CO2e 15.1
Electricity split by greenhouse gas Metric tonnes CO2e Not included in
CDP
Scope 1 Biogenic Emissions Metric tonnes CO2 Not included in
CDP
Emissions split by customer Metric tonnes CO2e SM1.1
Emissions split by product/product
category
Metric tonnes CO2e Not included in
CDP
‘Scope 1 Biogenic Emissions’ refers to carbon dioxide that is released from sources
of biogenic carbon. Biogenic carbon is carbon that is derived from biomass (such as
crops or wood), and not from fossilised sources (such as oil or gas).
This work sheet includes a free text box at the bottom – please enter any details
regarding any facilities or areas of your operations that you have not included in
your report. The information you enter here is linked to a similar box in the
following work sheet – ‘Results – Percentage Split’.
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14 Results – Percentage Split
This sheet is shows the same results breakdowns as described in Section 13
(except the last three in the table above), but the numbers are presented as a
percentage of the total, rather than in absolute numbers.
Contact [email protected] (London)
[email protected] (Beijing)